2165-300 Pension data for Millington Enterprises include the following: ($ in millions) 179 E 17-6 Changes in the pension obligation; determine service cost LO17-3, L017-6 Discount rate, 10% Projected benefit obligation, January 1 Projected benefit obligation, December 31 Accumulated benefit obligation, January 1 Accumulated benefit obligation, December 31 Cash contributions to pension fund, December 31 Benefit payments to retirees, December 31 $360 465 300 415 crest.com 150 54 Prid Required: Assuming no change in actuarial assumptions and estimates, determine the service cost component of per expense for the year ended December 31